Relationship between audit quality, financial stability and purpose with the possibility of fraud in financial statements
In this study, the relationship between audit quality, stability and financial purpose with the possibility of fraud in financial statements in companies listed on the Tehran Stock Exchange was investigated. In order to measure the financial stability of the asset growth rate; In order to measure the financial goal, the return on assets has been used. The statistical sample of this research includes 83 companies of Tehran Stock Exchange in the period 1392-1397. Logit regression was used to analyze the hypotheses. The results showed that there is a negative and significant relationship between audit quality and the possibility of fraud. In other words, with the increase of audit quality in the company, the possibility of fraud in financial statements decreases. Research findings also showed that financial stability and purpose encourage fraud in the company. Based on the research results, the personal interest hypothesis is accepted in the Tehran Stock Exchange.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.